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Year :
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2011 (31)
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Subjects :
Payout policy (306)
Gewinnverwendung (294)
Germany (106)
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Dividend (65)
[+/-]
Dividende (65)
Theorie (46)
Theory (46)
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Corporate governance (32)
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Ownership structure (19)
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Share repurchase (17)
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Agency theory (15)
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Capital structure (13)
Payout Policy (13)
Corporate Finance (12)
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Kapitalstruktur (12)
Steuerreform (12)
Tax reform (12)
corporate governance (12)
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Bilanzpolitik (11)
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Persons :
Renneboog, L.D.R. (9)
Renneboog, Luc (6)
Goergen, M. (5)
Goergen, Marc (5)
Johnson, Simon (5)
[+/-]
Desai, Mihir A. (4)
Jacob, Martin (4)
Skinner, Douglas J. (4)
Trojanowski, G. (4)
Acharya, Viral V. (3)
Andres, C. (3)
Auerbach, Alan J. (3)
Betzer, A. (3)
Correia da Silva Domingos, Luis (3)
Dharmapala, Dhammika (3)
Foley, C. Fritz (3)
Forbes, Kristin J. (3)
Gröger, Hans-Christian (3)
Haase, Klaus Dittmar (3)
Hundsdoerfer, Jochen (3)
Kleff, Volker (3)
Louis, Henock (3)
Marinucci, Marco (3)
McMillan, John (3)
Myers, Stewart C. (3)
Pellens, Bernhard (3)
Picard, Pierre M. (3)
Richard, Marc (3)
Toulemonde, Eric (3)
Woodruff, Christopher (3)
Andres, Christian (2)
Baker, Malcolm (2)
Bartling, Björn (2)
Bayoumi, Tamim (2)
Berge, Klaus (2)
Betzer, André (2)
Correia da Silva, L. (2)
Diller, Markus (2)
Friedman, Eric (2)
Gentry, William M. (2)
Institutions :
Tilburg University (4)
Tilburg University, Center for Economic Research (4)
Faculdade de Economia e Gestão, Universidade Católica Portuguesa (2)
Nationalekonomiska Institutionen, Uppsala Universitet (2)
African Network for Environment and Economic Justice (1)
[+/-]
Bankacılık Düzenleme ve Denetleme Kurumu, Government of Turkey (1)
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Center for Economic Research <Tilburg> (1)
Center for the Study of Law and Economics <Saarbrücken> (1)
Centre of Excellence for Science and Innovation Studies, Kungliga Tekniska Högskolan (1)
Departamento de Economia, Gestão e Engenharia Industrial, Universidade de Aveiro (1)
Department of Economics and Finance, College of Business and Administration (1)
Department of Economics, University of Warwick (1)
Fakultät für Wirtschaftswissenschaften, Technische Universität München (1)
Geary Institute, University College Dublin (1)
Georgetown University, Department of Economics (1)
HAL (1)
Institut für Makroökonomie und Konjunkturforschung (IMK), Hans Böckler Stiftung (1)
Instituto Valenciano de Investigaciones Económicas (1)
International Fiscal Association (1)
Kammer für Arbeiter und Angestellte <Wien> / Abteilung Betriebswirtschaft (1)
National Centre of Competence in Research - Financial Valuation and Risk Management (1)
Programa Interuniversitario de Doctorado en Nuevas Tendencias en Dirección de Empresas, Facultad de Cièncias Económicas y Empresariales (1)
Society for Computational Economics - SCE (1)
Superintendencia de Valores y Seguros, Ministerio de Hacienda (1)
Sverige / Aktiebolagskommittén (1)
Tilburg University, Tilburg Law and Economic Center (1)
Université Paris-Dauphine (1)
Zentrum für Europäische Wirtschaftsforschung (ZEW) (1)
arqus - Arbeitskreis Quantitative Steuerlehre (1)
Published in ... :
Der Betrieb : Betriebswirtschaft, Steuerrecht, Wirtschaftsrecht, Arbeitsrecht (19)
Journal of accounting & economics (9)
Betriebs-Berater : BB ; Zeitschrift für Recht, Steuern und Wirtschaft (7)
Die Wirtschaftsprüfung : WPg ; der Berater der Wirtschaft ; betriebswirtschaftliches Archiv und Fachorgan für das wirtschaftliche Prüfungs- und Treuhandwesen (7)
Working paper / National Bureau of Economic Research, Inc (7)
[+/-]
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement (5)
Journal of financial and quantitative analysis : JFQA (5)
Journal of financial economics (5)
Review of accounting studies (5)
Betriebswirtschaftliche Forschung und Praxis : BFuP (4)
Discussion Paper / Tilburg University, Center for Economic Research (4)
Discussion paper / Center for Economic Research, Tilburg University (4)
NBER working paper series (4)
Open Access publications from Tilburg University (4)
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf (4)
Taxing corporate income in the 21st century (4)
Zeitschrift für Betriebswirtschaft : ZfB (4)
Emerging markets finance & trade : journal of the Society for the Study of Emerging Markets (3)
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS (3)
The international journal of accounting : TIJA (3)
The journal of corporate finance : contracting, governance and organization (3)
The journal of finance : the journal of the American Finance Association (3)
Cahiers de recherches économiques (2)
Corporate governance and financial reporting (2)
Documentos de Trabalho em Gestão (Working Papers in Management) (2)
Financial management (2)
Finanz- und Rechnungswesen (2)
Handbook of corporate finance ; Vol. 2 (2)
International journal of economics and finance (2)
Journal of accounting research (2)
Journal of banking & finance (2)
Journal of international accounting auditing & taxation (2)
Journal of international financial management and accounting (2)
Kredit und Kapital (2)
Pacific economic review (2)
Praxis der steuerlichen Gewinnermittlung : Gedenkschrift für Walter Köglberger (2)
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling (2)
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen (2)
WWZ-Forschungsbericht (2)
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales (1)
Databases :
ECONIS (294)
RePEc (33)
BASE (3)
USB Cologne (business full texts) (1)
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Title
1
Fortentwicklung des Handels- und Steuerbilanzrechts : eine ökonomische Analyse
Year:
2012
Person:
Günter, Simone
Publisher:
Lohmar, Rheinl [u.a.] : Eul
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2
Independent Directors and the Propensity to Pay Dividends
Year:
2011-09-01
Person:
Sharma, Vineeta
Publisher:
Kennesaw State University
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3
The Shareholder Base and Payout Policy
Year:
2011-06-29
Person:
Bodnaruk, Andrij
;
Östberg, Per
Institution:
National Centre of Competence in Research - Financial Valuation and Risk Management
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4
Corporate Payout Policy in Japan
Year:
2011-03-02
Person:
Goyal, Abhinav
;
Muckley, Cal
Institution:
Geary Institute, University College Dublin
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5
Employee Ownership, Board Representation, and Corporate Financial Policies
Year:
2011
Person:
Ginglinger, Edith
;
Megginson, William
;
Waxin, Timothee
Institution:
HAL
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6
Corporate dividend policy in practice: Evidence from an emerging market with a tax-free environment
Year:
2011
Person:
Chazi, Abdelaziz
;
Boubakri, Narjess
;
Zanella, Fernando
Publisher:
Elsevier
Published in:
Pacific-Basin Finance Journal
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7
Out-of-sample cash flow prediction and cash distributions to shareholders
Year:
2011
Person:
Francis, Rick N.
Published in:
Advances in accounting : a research annual ; 27
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8
Does geography matter? : firm location and corporate payout policy
Year:
2011
Person:
John, Kose
;
Knyazeva, Anzhela
;
Knyazeva, Diana
Published in:
Journal of financial economics ; 101
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9
Institutional tax clienteles and payout policy
Year:
2011
Person:
Desai, Mihir A.
;
Jin, Li
Published in:
Journal of financial economics ; 100
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10
Accelerated share repurchases
Year:
2011
Person:
Bargeron, Leonce
;
Kulchania, Manoj
;
Thomas, Shawn
Published in:
Journal of financial economics ; 101
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11
Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen
Year:
2011
Person:
Friedl, Bettina
;
Gull, Daniel
;
Krimm, Theresa
Published in:
Zeitschrift für Planung & Unternehmenssteuerung ; 21
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12
A macro-economic consequence of the central bank's reserve fund : a political-economic perspective
Year:
2011
Person:
Kim, Iljoong
;
Kim, Inbae
Published in:
Hitotsubashi journal of economics ; 52
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13
Payout policies and closed-end fund discounts : signaling, agency costs, and the role of institutional investors
Year:
2011
Person:
Wang, Z. Jay
;
Nanda, Vikram
Published in:
Journal of financial intermediation ; 20
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14
Strategie und Eigentümerstruktur als Determinanten des Finanzmanagements : eine empirische Untersuchung deutscher Blue Chips
Year:
2011
Person:
Berger, Ralf
Publisher:
München [u.a.] : Hampp
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15
Regionales Clustering im Ausschüttungsverhalten von Sparkassen
Year:
2011
Person:
Rathgeber, Andreas
;
Wallmeier, Martin
Published in:
Zeitschrift für Betriebswirtschaft : ZfB ; 81
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16
Payout policy and real investment under asymmetric information
Year:
2011
Person:
Thanatawee, Yordying
Published in:
International journal of economics and finance ; 3
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17
Payout policy with legal restrictions
Year:
2011
Person:
Mansi, Sattar A.
;
Wald, John K.
Published in:
Financial management ; 40
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18
Der Einfluss von Steuersystemen auf die Ausschüttungspolitik von Kapitalgesellschaften : eine empirische Analyse im deutschsprachigen Raum (D/A/CH)
Year:
2011
Person:
Pick, Thomas
Publisher:
Frankfurt am Main [u.a.] : Lang
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19
Resursy innovacionnogo rosta v Rossii
Year:
2011
Person:
Karačarovskij, Vladimir
Published in:
Obščestvo i ėkonomika : meždunarodnyj naučnyj i obščestvenno-političeskij žurnal
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20
Der Zusammenhang zwischen Rechnungslegung und Ausschüttungsbemessung : eine empirische Analyse deutscher börsennotierter Aktiengesellschaften
Year:
2011
Person:
Fischer, Felix
Publisher:
Frankfurt am Main [u.a.] : Lang
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21
Watch what I do, not what I say : the unintended consequences of the Homeland Investment Act
Year:
2011
Person:
Dharmapala, Dhammika
;
Foley, C. Fritz
;
Forbes, Kristin J.
Published in:
The journal of finance : the journal of the American Finance Association ; 66
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22
The internal governance of firms
Year:
2011
Person:
Acharya, Viral V.
;
Myers, Stewart C.
;
Rajan, Raghuram G.
Published in:
The journal of finance : the journal of the American Finance Association ; 66
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23
A test of dividend policy : the case of the Japanese machinery industry firms
Year:
2011
Person:
Tsuji, Chikashi
Published in:
International journal of economics and finance ; 3
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24
Verdeckte Gewinnausschüttungen bei beherrschenden Gesellschaftern
Year:
2011
Person:
Böhmer, Julian
Publisher:
Münster, Westf : LIT
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25
Ausschüttungsregulierung und Insolvenzmessung : mögliche Friktionen einer Übernahme der Swiss GAAP FER in das Schweizer Aktienrecht
Year:
2011
Person:
Kleibold, Thorsten Herbert
Publisher:
Zürich : skv Verl.
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26
Capital supply uncertainty, cash holdings, and investment
Year:
2011
Person:
Hugonnier, Julien
;
Malamud, Semyon
;
Morellec, Erwan
Publisher:
Genève : Swiss Finance Inst.
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27
Fortentwicklung der Bemessung und Prüfung von Ausschüttungen : eine Untersuchung vor dem Hintergrund der europäischen Reformdebatte zum Kapitalschutz bei Aktiengesellschaften
Year:
2011
Person:
Köster, Max
Publisher:
Hamburg : Kovač
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28
Anhang
Year:
2011
Person:
Ihme, Lars Thomas
Publisher:
Hamburg : Kovač
Published in:
IFRS-basierte interne Ergebnismessung für zinsabhängige Geschäfte in Kreditinstituten : theoretische Fundierung und empirische Analyse einer Überleitungsrechnung von internem Ergebnisbeitrag auf die IFRS-basierte Performance sowie Vorschläge zur Anpassung
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29
IFRS-basierte interne Ergebnismessung für zinsabhängige Geschäfte in Kreditinstituten ; Teil 1
Year:
2011
Person:
Ihme, Lars Thomas
Publisher:
Hamburg : Kovač
Published in:
IFRS-basierte interne Ergebnismessung für zinsabhängige Geschäfte in Kreditinstituten : theoretische Fundierung und empirische Analyse einer Überleitungsrechnung von internem Ergebnisbeitrag auf die IFRS-basierte Performance sowie Vorschläge zur Anpassung
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30
Has the propensity to pay out declined?
Year:
2011
Affiliated person:
Grullon, Gustavo
;
Paye, Bradley
;
Underwood, Shane
;
Weston, James P.
Published in:
Journal of financial and quantitative analysis : JFQA ; 46
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31
What do dividends tell us about earnings quality?
Year:
2011
Person:
Skinner, Douglas J.
;
Soltes, Eugene
Published in:
Review of accounting studies ; 16
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32
The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms
Year:
2011
Person:
Schanz, Deborah
;
Theßeling, Holger
Institution:
arqus - Arbeitskreis Quantitative Steuerlehre
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33
Taxation, Dividends, and Share Repurchases: Taking Evidence Global
Year:
2010-09-22
Person:
Jacob, Martin
Institution:
Nationalekonomiska Institutionen, Uppsala Universitet
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34
Controlling shareholders and payout policy: do founding families have a special 'taste for dividends'?
Year:
2010
Person:
Schmid, Thomas
;
Ampenberger, Markus
;
Kaserer, Christoph
;
Achleitner, Ann-Kristin
Institution:
Fakultät für Wirtschaftswissenschaften, Technische Universität München
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35
Intellectual property governance and the pursuit of economic rewards in UK universities
Year:
2010
Person:
Andersen, Birgitte
;
Rossi, Federica
Published in:
Strategic change : SC ; briefings in entrepreneurial finance ; 19
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36
Vermögensbindung in der GmbH im chinesischen und deutschen Recht
Year:
2010
Person:
Sun, Lifeng
Publisher:
Frankfurt am Main [u.a.] : Lang
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37
Managerial motivation and timing of open market share repurchases
Year:
2010
Person:
Bozanic, Zahn
Published in:
Review of quantitative finance and accounting ; 34
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38
Profit share and partner choice in international joint ventures
Year:
2010
Person:
Zhong, Litao
;
Lahiri, Sajal
Published in:
Review of international economics ; 18
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39
Ertragsrealisierung und Eigenkapitalbuchungen in der Schweizer Rechnungslegung
Year:
2010
Person:
Kleibold, Thorsten
Published in:
IRZ : Zeitschrift für internationale Rechnungslegung ; 5
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40
Aspects of payout policy of German savings banks
Year:
2010
Person:
Kleff, Volker
;
Weber, Martin
Published in:
Kredit und Kapital ; 43
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41
Osobennosti dividendnoj politiki rossijskich kompannyj i interesy investorov
Year:
2010
Person:
Ružanskaja, L.
;
Lukʹjanov, S.
Published in:
Voprosy ėkonomiki : ežemesjačnyj žurnal
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42
Equal sharing rules in partnerships
Year:
2010
Person:
Bartling, Björn
;
Siemens, Ferdinand A. von
Published in:
Journal of institutional and theoretical economics : JITE ; 166
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43
The payout phase of pension systems : a comparison of five countries
Year:
2010
Person:
Rocha, Roberto
;
Vittas, Dimitri
;
Rudolph, Heinz P.
Publisher:
Washington, DC : World Bank, Financial and Private Sector Development, Non Bank Financial Institutions Group
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44
Solvenztests vs. bilanzielle Kapitalerhaltung : eine ökonomische Analyse
Year:
2010
Person:
Olivier, Christian
;
Wielenberg, Stefan
Published in:
Rechnungslegung, Kapitalmärkte und Regulierung
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45
Implicit employment contracts : the limits of management reputation for promoting firm productivity
Year:
2010
Person:
Hales, Jeffrey
;
Williamson, Michael G.
Published in:
Journal of accounting research ; 48
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46
Debt covenants and accounting conservatism
Year:
2010
Person:
Nikolaev, Valeri V.
Published in:
Journal of accounting research ; 48
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47
Earnings smoothness, average returns, and implied cost of equity capital
Year:
2010
Person:
McInnis, John
Published in:
The accounting review : a journal of the American Accounting Association ; 85
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48
Watch what I do, not what I say : the unintended consequences of the Homeland Investment Act
Year:
2010
Person:
Dharmapala, Dhammika
;
Foley, C. Fritz
;
Forbes, Kristin J.
Publisher:
Cambridge, Mass. : MIT Sloan School of Management
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49
The Chinese corporate savings puzzle : a firm-level cross-country perspective
Year:
2010
Person:
Bayoumi, Tamim
;
Tong, Hui
;
Wei, Shang-jin
Publisher:
Cambridge, Mass.
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50
Payout taxes and the allocation of investment
Year:
2010
Person:
Becker, Bo
;
Jacob, Marcus
;
Jacob, Martin
Publisher:
Cambridge, Mass. : Harvard Business School
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